Single-member LLC and W-9 Tax Form

I’ve been working since May on two apps I’m hoping to publish. One of them is more or less ready to submit. However, I seem to have an issue with my developer account, which was recently migrated from an individual to an organization account. The organization is an LLC of which I am the sole member.

When I learned I could create an LLC that checked all the boxes outlined here for enrolling as an organization, I decided I liked the idea of setting it up this way, so I formed an LLC, got my DUNS number, and created a website.

At this point, all the boxes were checked, so I made the migration request to Apple. It was approved after I spoke to an Apple representative. The only business that remained was for me to submit banking and tax info for the agreements.

I wasn’t sure if Apple would require me to get a business bank account, but I was willing to do so if necessary. As it turned out, the system accepted my submission of the same banking info (personal checking account).

The tax agreement required a completed W-9. This is where I ran into trouble. For a single-member LLC, where the legal entity is a “disregarded entity,” the social security number is used for the tax identification number, and the individual’s name is entered on line 1. This is clearly stated in the IRS instructions. The trouble was that line 1 was pre-populated and uneditable with the organization name filled in, and I was not able to enter my social security number as my tax id.

I communicated this to Apple in a message, after which I received an e-mail directing me to fill out a W-9 downloaded from the IRS website and e-mail it to vendortax@apple.com, which I did. That was a few days ago. Today I got an e-mail which stated:

“We believe we have resolved the issue of duplicate tax for you. Please allow 1-2 business days for the system to refresh, then log in to iTunes Connect, and attempt to complete the Tax Information section again.”

I had started to have some concern initially when the tax form gave me issues, so I looked back at the checklist and noticed in the very first paragraph, it says to enroll as an individual if you are an “individual or sole proprietor/single person business.” The “single person business” part made me wonder if I was never even supposed to be able to migrate my account in the first place, so I went to the internet to look for verification that a single-member LLC can enroll as an organization. I did find this one Twitter post where a person stated they can, but nothing more.

If you’re still with me, I apologize for the long, rambling post. I’m just looking to see if anyone has experience with or knowledge in this area. I thought it a good idea to check here before going to Apple, which I will do if the issue isn’t resolvable as explained in their e-mail in a day or two.

I would recommend having a business bank account, to separate yourself from your LLC

I did this exact thing, move from a personal (individual account) to an organization account (as a Single Member LLC)

With this specifically I also contacted Apple, and for me, they had said that the web would never update. But in their system is updated :woman_shrugging::woman_shrugging::woman_shrugging:

[ this is not tax advice, and I am not an accountant, refer to your own for this info ]

I had talked to my CPA and they advised me that it is fine to have your EIN on the W-9 form, you don’t have to use your SSN

What exactly is your question?? Within this area, there you can message me, I did this exact thing, this year

Thanks Mikaela, this is helpful. I was just hoping to get confirmation that single member LLC enrolled as an organization should be an option for me, and you’ve given me that. Also, good to know that you used an EIN. I don’t currently have an EIN, and this, from the IRS W-9 instructions is the basis for why my intention was to use my social security number:

“If you are a single-member LLC that is disregarded as an entity separate from its owner, enter the owner’s SSN (or EIN, if the owner has one).”

On the bank account issue, I take your point about having an account for the business.

There was one thing that threw me in the e-mail response, where I was instructed to “log into iTunes Connect, and attempt to complete the Tax Information section again.” Maybe I’m missing something…why iTunes Connect and not App Store Connect? Isn’t iTunes Connect only for distributing media. I’m not currently registered to use iTunes Connect. Maybe they meant App Store Connect, or like I said, maybe I’m missing something.

Thanks again :pray:

I think they meant App Store Connect!

Yeah I believe I used my SSN, cause of that exact like you mentioned but after talking to my CPA, he had said the EIN would be fine. (Again not tax advice :slight_smile: )

This year because I submitted several W-9s, some with EIN others with SSN. My CPA told me we’ll be submitting 2 Schedule-C forms.

It sounds like business is good! :smiley:

So my issue seems to be resolved. I was able to enter my SSN and submit the form this morning. I’ll just send the W-9 I filled out manually with my name in line 1 again to be sure they update it. And I’m understanding this will not show in App Store Connect, even after it’s updated.

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Yes, that’s what they told me